Ordinances

2020-2021 Budget Ordinance

BE IT ORDAINED by the Board of Commissioners of Mitchell County, North Carolina:

SECTION 1: The following amounts are hereby appropriated in the General Fund for the operation of the County Government and its activities for the fiscal year beginning July 1, 2020 and ending June 30, 2021, in accordance with the chart of accounts heretofore established for this County:

General Government – $2,509,027
Public Safety – $5,299,657
Transportation – $765,642
Environmental Protection – $1,492,309
Occupancy Tax – $73,285
Economic and Physical Development – $581,735
Human Services – $5,083,222
Education – $3,737,675
Cultural and Recreation – $303,191
Capiotal Outlay – $669,074
Debt Service – $142,858
Contingency – $25,000
Revaluation – $100,000
Capital Reserve –
Fund Balance –

TOTAL EXPENSES: $20,782,675

SECTION 2: It is estimated that the following revenues will be available in the General Fund for the fiscal year beginning July 1, 2020 and ending June 30, 2021:

Property Tax – $10,396,123
Prior Year Property Tax – $275,000
Local Option Sales Tax – $3,776,172
Other Taxes and Licenses – $178,958
Unrestricted Intergovernmental – $55,000
Restricted Intergovernmental – $3,765,784
Licenses and Fees – $157,708
Sales and Services – $834,123
Investment Earnings – $98,735
Fund Balance Appropriation – $1,245,072

TOTAL REVENUES – $20,782,675

SECTION 3: The following amounts are hereby appropriated in the Revaluation Fund for the future revaluation of property in Mitchell County during the fiscal year beginning July 1, 2020 and ending June 30, 2021, in accordance with the chart of accounts heretofore established for this County:

Reserve for Revaluation – $100,000

SECTION 4: It is estimated that the following revenues will be available to the Revaluation Fund for the fiscal year beginning July 1, 2020 and ending June 30, 2021:

Transfer from General Fund – $100,000
Interest on Investme ts – $85.00
Fund Balance Appropriated – $182,704

TOTAL – $282,789

SECTION 5: The following amounts are hereby appropriated in the Fire District Fund for the operation of fire protection services for the fiscal year beginning July 1, 2020 and ending June 30, 2021, in accordance with the chart of accounts heretofore established for this County:

Public Safety – Bakersville – $163,500
Public Safety – Ledger – $131,000
Public Safety – Parkway – $323,000
Public Safety – Buladean – $69,000
Public Safety – Fork Mountain – $95,000
Public Safety – Bradshaw – $110,500
Public Safety – Spruce Pine – $173,600

TOTAL APPROPRIATIONS – $1,065,000

SECTION 6: It is estimated that the following revenues will be available in the Fire District Fund for the fiscal year beginning July 1, 2020 and ending June 30, 2021:

Current Year Taxes – $1,065,600

TOTAL ESTIMATED REVENUES – $1,065,000

SECTION 7: The following amounts are hereby appropriated in the Fire District Fund for the operation of fire protection services for the fiscal year beginning July 1, 2020 and ending June 30, 2021, in accordance with the chart of accounts heretofore established for this County:

Public Safety – Bakersville – $16,500
Public Safety – Ledger – $11,000
Public Safety – Parkway – $28,000
Public Safety – Buladean – $6,500
Public Safety – Fork Mountain – $8,000
Public Safety – Bradshaw – $6,000
Public Safety – Spruce Pine – $19,000

TOTAL APPROPRIATIONS – $95,000

SECTION 8: It is estimated that the following revenues will be available in the Fire District Fund for the fiscal year beginning July 1, 2020 and ending June 30, 2021:

Current Year Vehicle Tax Estimated Revenues – $95,000

SECTION 9: There is hereby levied a tax at the rate of fifty-eight cents ($0.58) per one-hundred dollars ($100.00) valuation of property listed as of January 1, 2020 for the purpose of raising revenue included in “Ad Valorem Taxes—Current Year” in the General Fund in Section 2 of this ordinance.

This rate of tax is based on an estimated total valuation of property for the purpose of taxation of $1,694,172,192 and an estimated collection rate of 96.48%. The estimated rate of collection is based on the fiscal year 2018-2019 collection rate of 96.48%.

SECTION 10: There is hereby a levied a tax at the rate of seven cents ($0.07) per one-hundred dollars ($100.00) valuation of property listed for taxes as of January 1, 2020 and located with the Special Fire Districts #1, #3, #4, #6, #9, #10, #12 and #72 for the raising of revenue for said Special Fire District. This rate of tax is based on an estimated total valuation of property for the purposes of taxation of $1,467,292,250 with a collection rate of 96.48%. The estimated rate of collection is based on the fiscal year 2018-2019.

SECTION 11: There is hereby levied a tax at the rate of three and one half cents ($0.035) per one-hundred dollars ($100.00) valuation of property listed for taxes as of January 1, 2020 and located outside of the Special Fire Districts for the raising of revenue for said Special Fire Districts. This rate of tax is based on an estimated valuation of property for the purposes of taxation of $86,449,213 and an estimated collection rate of 96.48%. The estimated rate of collection is based on the fiscal year 2018-2019.

SECTION 12: It is estimated that the following revenues will be available in the 911 Emergency Telephone System fund:

911 Charges – $108,529
MC Regional PSAP Grant – $373,818
Interest on Investments – $1,000
Fund Balance Appropriations – $146,857

TOTAL – $630,204

SECTION 13: The following amounts are hereby appropriated in the 911 Emergency Telephone System fund for the operation of the system for the fiscal year beginning July 1, 2020 and ending June 30, 2021:

$630,204

SECTION 14: It is estimated that the following revenues will be available in the Special Revenue CDBG Fund for the fiscal year beginning July 1, 2020 and ending June 30, 2021:

Special Revenue CDBG Fund – $739,591

SECTION 15: The following amount is hereby appropriated in the Special Revenue CDBG Fund for the Neighborhood Revitalization Grant in Mitchell County during the fiscal year beginning July 1, 2020 and ending June 30, 2021, in accordance with the chart of accounts heretofore established for this County:

Special Revenue CDBG Fund – $739,591

SECTION 16: It is estimated that the following revenues will be available in the Capital Reserve Fund for the fiscal year beginning July 1, 2020 and ending June 30, 2021:

Capital Reserve – $0.00

SECTION 17: The following amount is hereby appropriated in the Capital Reserve Fund for future Capital Projects in Mitchell County during the fiscal year beginning July 1, 2020 and ending June 30, 2021, in accordance with the chart of accounts heretofore established for this County:

Capital Reserve – $0.00

SECTION 18: The Budget Officer is hereby authorized to transfer appropriations as contained herein under the following conditions:

He/she may transfer amounts between line item expenditures within a department without limitation and without a report being required.These changes should not result in recurring obligations such as salaries.
He/she may transfer amounts up to $1,000 between departments, including contingency appropriations, within the same fund. He/she must make an official report on such transfers at the next regular meeting of the Board of Commissioners.
He/she may not transfer any amount between funds, except as approved by the Board of Commissioners in the Budget Ordinance as amended.

SECTION 19: The Budget Officer may make cash advances between funds for periods not to exceed 60 days without reporting to the Board of Commissioners. Any advances that extend beyond 60 days must be approved by the Board. All advances that will be outstanding at the end of the fiscal year must be approved by the Board.

SECTION 20: Copies of this Budget Ordinance shall be furnished to the Clerk of the Board of Commissioners and to the Budget Officer and Finance Officer to be kept on file by them for their direction in the disbursement of funds.

Adopted this the 1st day of June 2020

MITCHELL COUNTY BOARD OF COMMISSIONERS